ARRA Incentive Funds Approval to Combine ARRA Balances into Regular - - PDF document

6/6/2018 1

Presented by: John Mallers, CPA

Financial Quality Assurance Department

Title IV-D Issues

Clerk's Summer Conference

June 14, 2018 Indianapolis, IN

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ARRA Incentive Funds

• Approval to Combine ARRA Balances into Regular

Incentive Funds

– No longer need to track separately

• Method of Transfer

– Complete Incentive Transfer Agreement

• CSB will send partially completed Incentive Transfer

Forms to Auditors

• Auditors include dollar amounts and transfer date
• Form only signed by Auditor for ARRA transfer

– Write a check from ARRA fund into regular incentive fund

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ARRA Incentive Funds

• When to zero out the fund?

– County must receive transfer form from CSB with before zeroing out accounts – Process must be completed by year end so that 12/31/18 cash balances will be zero. – Reported by Auditors on QIB.

• Not reported on QIE – Auditor initiated

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Quarterly Incentive Expenditure (QIE)

• Report balances of all six incentive funds each

quarter through the end of the year

• Hope to have the IV-D Expenditure Portal

updated by beginning of 2019.

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Title IV-D Health Insurance

• Type of Insurance

– Fully Insured – Self Insured

• General Rule

– Considered paid when transferred – Claim in months with transfers only – Calculation complicated

• Different rates
• Inconsistent transfer dates and amounts
• Causing large adjustments during FQA reviews

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Title IV-D Health Insurance

• New Method for Health Insurance Claiming

– Consistent for all self-insured counties – Use of budgeted numbers

• County-wide budgeted amount for health

insurance / # employees enrolled / 12 months =

• Budgeted cost per enrolled employee per month

– Use for health insurance on MEC – Multiply by employee’s IV-D% to get eligible amount

– Reconcile with transferred (actual) amount

• County portion not employee portion

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Title IV-D Health Insurance

• Reconcile with Transferred (Actual) Amounts
• County-wide transferred amount / # of

employees enrolled / 12 months =

• Actual cost per enrolled employee per month

– Use for reconciliation between budgeted and transferred (actual) costs

• Excel spreadsheet created for Title IV-D offices

to reconcile

– Reconciliation adjustment required if budgeted > transferred (actual) amount – Not required if budgeted ≤ transferred (actual)

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Auditor Health Insurance Form

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Children thrive in safe, caring, supportive families and communities

Auditor Health Insurance Form

Children thrive in safe, caring, supportive families and communities

Auditor Health Insurance Form

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Children thrive in safe, caring, supportive families and communities

Auditor Health Insurance Form

Children thrive in safe, caring, supportive families and communities

Reconciliation Form

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Title IV-D Health Insurance

• Guidance to be released after Clerk’s Conference

– Include Reconciliation Form – Sent out via email and posted on CSR

• Auditor Health Insurance Form due to be completed

and submitted to all Title IV-D agencies (Clerk, Prosecutor, and IV-D Court) by December 31st of each year.

• Copy of the form also to be submitted to CSB via

email by December 31st.

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Questions

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Contact Information

John Mallers John.Mallers@dcs.in.gov Lisa R. Smith LisaRene.Smith@dcs.in.gov Financial Quality Assurance Department CSBQA@dcs.in.gov